Hoàn thiện xây dựng chiến lược sản xuất kinh doanh tại công ty cổ phần xi măng Tuyên Quang

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DANH MỤC BẢNG BIỂU, SƠ ĐỒ
  !
"#$"#%&'()*#+, /%0.*1#2.*.
  !
3456789: ;<=>?.@ 
 !
A"#$"#%&'()*#+, /%0.*1#2.* 
 !
B)./C*D.E#+0E2#, /*0F.+0$G2$H./I
  !
J6K89L MNO P@ ;9  
!
QRST'9U:V9!W MK X!@  
!
QRST$8  YS5 P@;KZX!@  
!
QRST34;
[
UBW K =@  !
QRSTAQRST \8O!@?Y  !
QRSTB 8  MK  =@]^8  !
QRST R ] _  P@ ;9 ]Y`:9a'@
  !
QRST$R ] _ Yb%M= c>K  
!
QRSTA'9U ;?::9a'@ 
 !
QRSTBUUKdXM@S=c 
 !
QRSTJ>6e10SXfg7g6W ?@S=d>?.@

  !
QRSThKd77:   !
  !"#$%&'(

QRSTOY`:K< ic  
!
QRSTi]Y;
[
UBW K =@7:>?.@
  !
QRST:V9!W@Qj#  ;9 ]Y`: 
 !
9a'@  !
  !"#$%&'(

LỜI MỞ ĐẦU
.kXM>?.@Slg7S@5Y79 7V5g7k
XMXgW g7M<m;KZ X!@ P@ 8 !@
?YK< 79SK d5E7 R5<Sn 8 !@?Y
o pX?^fm qKMY XOYZrYKR_
:<m8Y!s ;?<?S=tQmW =@ q
79 7X6 ?R,k79gu@=@ 8  R5X!@STZ
q _@SWr9 Rk7S!o@WT=g7Y8n P@
8 !@?Ygv bwmMX?aKRKZ
SkX?;KZX!@ LkNMS5Y_ =Y
K?@9UgSk^9MSOKdSM7 ; P@!@
?Y7W@ o5K<SSxm:8 SOSK 5 MK X
!@ Yfg7XOYZmYyYg<:MY8n P@ZS=d
ag; y^@o
$;9 ]Y`:9a'@75!@?Y7K<

SK  ]Y`L@ PKR z8  P@,7K< >Ug9mW
Y8n P@ ;9{kg<rs aY8nXM:l5
P@ K< L g7|9a'@Lau5:z?Y
::}:z?Y:IaE~• 9n@ ;9 ]Y`
}B•g< ddg X€ bM6mg6X!@ b
z m^9 ;  : b pm   SK 7  bXM
6r^@m ;9Slg7S@\W Y89?^]
_ =S5:X!@uNK<  ?SZ6 P@ 8N5
;VgamW ?6~@gsg<7K< 9am?@9!K<
W8 S5 P@ 5 XPXM7 `m=Y8Y @
Z@^@$;9S@YS6•g<k8YW OKZmWY8
n7= 8 !@?Y@@g77::mz
 =@79 7@9{m=S5:X!@ P@ ;9
daXLX,k79mSbp ;9 ]Y`:9a'@
`Y L5 8 UmS88SxW =5N5!@
  !"#$%&'(
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?YSTZYVz SK ;KZX!@‚Y89?
^ 8 M=mX{ Ys Sn9Mm:8 SO 8  R5SnSk@YKR
8 MK YyY,kSLm L~@7 `M ;9Y:V9!W
SK 5 MK :X!@7!?mSnS_grO
KZg7Y8n75!@?Y LM=7
:g?:V9!W
Q@5Z@gkW Y= ;9m;^@a _Un
g!srXM_ SlSK @!TA^@=KZm y
g<WK<!vU P@`98mQ.9ƒ'@*9mSlW@
oSk7„)*+,-.%"/0.1!*2$,)3
.4.56*78 g…7 9aSkW Y 
U.‚SK@ 8 fg7W ƒX!@mLYY`7†56

YKRY8Y P9Mgk:V9!Wg77? MK X!@
P@ ;9 ]Y`:9a'@a RdYVz S88U
U:X!@ qK;KZX!@Z@
^@,TZSk:56YKR8 MK X!@  ;9
Z@<
$9aSk P@7Y`dS`mXMT
$KR0 cơ sở lý luận về chiến lược kinh doanh trong doanh
nghiệp
$KR00 Phân tích chiến lược kinh doanh của công ty cổ phần
Tuyên Quang
$KR000Đề xuất một số phương án chiến lược kinh doanh của
công ty
^8UW ? 9aSk P@U!XNVgv
bk= MmMX?W ƒmZ@{a {
{ 9aSk P@‡X;8XpML>Ug9Xz
8 `9 ;m 8  ; xmN8 m@ O ;9g7S• N?7`9.9ƒ
'@*9SlU |!vSn77 9aSk P@U:
V7 R
  !"#$%&'(
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
CHƯƠNG I
CƠ SỞ LÝ LUẬN VỀ CHIẾN LƯỢC KINH DOANH
TRONG DOANH NGHIỆP
I. Khái quát chung về chiến lược kinh doanh trong doanh nghiệp
1. Khái niệm về chiến lược kinh doanh.
r„ MK …:Y8uM*9E=Yg7~gl^V
Wm MK SK n7„aY6Y 8 W K^VWmX
Mm zOm`SK 9S5g7 M@‚S8{^V
y…ˆSV9m@9M6SN {7M=g7NZ%SL

rKZ |9^VW6YVz g7S88rSn
=mSn9M P@^VymXMYg<Z R}aZSO@V
b@•SnSK@@r^9MSO MK ^@oS8=g7r
\9M P@^VSO ‚7{a MKZ
.iJm$@!SO~@„$MK 7g? :8 SO 8
s ams Sz  RN!7= P@!@?Yg78Y!s5 8
7S5 qKg? YVN] 8 TW  `MSnW ?s
a79…
.im'SlSK@@SO~@„ MK 7;_ @9
XM= z Y 8 s a z9Mm 8  z8 g7 \7S5
g75]nSK  6XM5 8  • ‡…
Q@SL‰g7Q SO~@SkX?;KZ L
k@9S]@ L„$MK 7SOK<g7Y=g P@5
] _ gk!7=‚7M =@ ] _ ;^@g?
SO!= 8 TW gP@L;KR@9S]mSnS8Y_
`OKZg7p@lS P@ 8 Nar^@…
.Kg9 Lnnr„ MK …dSV9
 E7 8  KRU=S5]^8g7nX@ 8 TW
P9MSnS=SK s a
 E7 8  KRUs am 8 TW  `Š!sSnS=SK
s a79m 8  z8 Sk7g? YmŠ!sg7N6z 8
TW 79
  !"#$%&'(


 ‹8 SO 8 s a!7=g7W@ o 8 YKR8mSKZ6
=S5g7YVN] 8 TW  `MSnS=SK  8 s ag7
7{ 6 y
9am79@9r MK SK  8 7^fŠ
!s5lk~gW S• N?7~gW X!@ P@!@

?Y‚S=s a @7SOK<WY8nŒ KRU
s a!7=g7W@ oYKR8mTW SnS=
 @mSNWT=mY8n  8 !@?Y
>9m MK X!@7U•=@L=SK  8 7^O
^@Vg7 K5?gs7S`K< XM7nX@ 8
=S5:X!@ P@U,nZ  Vp79K< M
`YnSK  MK X!@7U•
7gkgSk79mk] _ X!@SlMY  MK 
k 8 <%2!Ž`S`aSK@@„ MK X
!@7XM= Xn8g7Š!sTW 7g77 z‚
s Sz V @g7SNr^9kM9M P@U…$b
MK @@ *!USK@@„ MK X!@7ŠU
XMo5XM= 7S5SnY8ng7XMYM =
@ P@] _ …H ‚ `Y=@WX8 N?< LnT
=4 @C q8STg<*!„ MK  =@a
^@SMWX8 N?,L7g? W@ o 5 \=S5X8
N?Sn=@5YY@OS5 S8…
1yMY d6 S57UN  P@ MK X!@gv7
Y8 UKR@ P@!@?Y~gW =S5
g7XX@8  8 n795 r„ MK X!@…
SK n3f~@
 ‹8 Ys a!7= P@!@?Y
 ,K@@ 8  KRU7S5]^8
 EW@ o 8 YKR87S5mnX@YVN]TW Sn
W ?s aSL
  !"#$%&'(
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
ur^@Sna LnSK@@X8? MK X!@
K@„Chiến lược kinh doanh là tập hợp các mục tiêu cơ bản dài

hạn,được xác định phù hợp với tầm nhìn ,sứ mạng của tổ chức và các cách
thức, phương tiện để đạt được những mục tiêu đó một cách tốt nhất ,sao cho
phát huy được những điểm mạnh ,khắc phục được những điểm yếu của
doanh nghiệp ,đón nhận được các cơ hội ,né tránh hoặc giảm thiểu thiệt hại
do những nguy cơ từ môi trường bên ngoài”.( quản trị chiến lược tr
20_GS.TS Đoàn Thị Hồng Vân,NXB TP HCM)
2. Những đặc trưng cơ bản của chiến lược kinh doanh.
 $MK X!@:8 SO†rs a RNYKR
K<X!@ `S=<uZX•g7SK ^8?S`9SP
 8 ~gW =S5^O!@?YzSOK< P@
MK ‚SN !@?YY8nas g7gr {
;KZX!@KZ:9aNMS5
 $MK X!@ |Y8 rYKRK<=S5
P@!@?Y!7=mX=S5 P@!@?Y
KR@.L |@zSOK< b• ƒ=S5X!@
SbpYXMYs a MK g<s aXMm::‘z
Yfg7Sk | YyYg<;KZg7SkX?X!@Sn
SN?^X!@g7X{ Ys W@?!zSOK< P@
MK V9@
 $MK X!@SK :V9!W!W@a RdM =@
P@!@?YSnSN9S56S@g7XMY6g<g? X@
8 g7Š!s 8 TW mW  6† P@!@?Y?
=g7KR@‚Y89rMm{N{ R5Sn7KM
 =@m
 $MK X!@SK Y8 5^8Ua^@u
:V9!WmSM] _ W ?mS88mXn@g7Sk | MK 
 $MK X!@;@KKdM ;7{
 @@$MK X!@SK U7g7W ?a R
dY8?g7!s 8  R5X!@m 8 M8 P@!@
?Y‚S=?^X!@ @

  !"#$%&'(
&

 4o^9MSO MK ^@o^8U:V9!Wg7]
_ W ?mS88g7Sk | MK SkSK Yg7
L^Oga Y @,nSNz ’:8  P@ 8 ^9M!O!7
=mWNz; @@
3. Vai trò của chiến lược kinh doanh trong doanh nghiệp.
><rS• KSLm LnL R MOKZg? :V9
!WmW ? MK X!@ Lf~@g; y^@oS6g<
WY8ng7T= P@!@?Y
 $MK X!@xY  8 !@?Y†SK s
Sz K<S P@UKR@m7X |@ o=S5
P@!@?Y
$MK X!@SLg@bSOK<=S5!7
= P@!@?YmL7 Rdgr {  g? nX@ 8 =
S58 ?YQWMg{L•  MK X;†‚‡7 
=S5 P@!@?YYKRK<m LkgSk |9
K< {7X;{SK g<!7=•  |9 s N57X;
9SK g@b P@L7N5=S5 P@!@?Y
 $MK X!@xY !@?Y{N{g7!s 8
R5X!@mSTZ LN?Y8Y PS5S6YLg<r9
Rg7S!o@aKRKZX!@
 $MK X!@LYY`V @?^Š!s 8 T
W m‚ KZgOM P@!@?YSN !@?YY8n
as g7Nkgr
 $Mo X!@=@ 8   _gr {  !@?Y
Sk@ 8 ^9MSOYyYg<WNMS5 P@OKZ.L=@ Rd
gr {   8 =S5a _g7nX@mS`KY8nS7
=NT!K“VWm=S5d5OKZg7Y8nY’

W MY`< 8 @`!`Km ;?mOKZSk
:Y8u \:V9!W MK X!@KM7
II. Các cấp,các loại chiến lược kinh doanh
1.Các cấp chiến lược trong doanh nghiệp
*=S5X!@S@!=g7Y_ =Ym LnM7dr
  !"#$%&'(


^9;<pX8 @mdr YS5X8 @dg9g? :8 SO
MK X!@ `  _g7rYVz gk;KZg7s
aKR_Sn:8 SO MK X!@ YyYg<\ Y
S5!@?Y
 %"/0..2.4
$qo7 MK ]nN@y7N5 8 =S5 P@ ;9
$MK :8 SO 8 =7kX!@@9 8 7Y’
!O gs7 ;9a• X;a@@uSL:8 SO7S5Sn
LnYVN]m9S5 8 TW K<<W ?s aS•@
9: %"/0..2;<=$,)
.LKRWg? :8 SO MK X!@ 5 ;9X
!@57k><Y’7 ;9:mX!@m ;
9‡ =@N‚ ; sU Ln78 m KY’@9
!O gsX8 7t>7 =@dSVcaOKZ7
9> %"/0..2.?.8
KR_g< 8 N5Ym 8  Y5 ;9 L^@?
Mg<@g7 Ln:V9!W MK X!@ sn.LN@ 8
MK K@XmVWm7 zm Rd=`ma _Y8
n$8  MK 79K<g7\^8UU7g7
W ? MK  Y ;9
: @.")3.%"/0.$,)
W Mmy95 g7s Sz X!@m@S=X!=

7YV7k= MK X!@X8 @.KXSKR
S`g< =@ 8 !@?Y Ln o 8  MK@SV9
:9 %"/0..3A
EW@ o MK  =@ z7:8 SO MK  YSRgO
X!@$MK  =@7!@?YSK@@YZSK
Vp!@?Y =@N‚U•$LMUg<!@?Y
X8 =So y~gW 
a RdSLU7 8  MK  =@ RN
  !"#$%&'(
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
 %"/0..B2
S] MK  YzYxY !@?Y LMR
S6P =@gk Yzm87:mS8Y_ ` P@
X8 7
3 %"/0.$@.C)@
4s a P@ MK X8 N?8Y’7 LSK M =
@N‚ 8 =@Y’78!O gs7X8 7 ‚ L
rSnS• N?$;9S] MK 79 LXl
 `X8 7 8 7 8 S6P =@X;7SK m!SL
;9 LnS•8 @R_ NU7;KZ8 P@
Y’ ;9 MK 79 @R8 P@ ;9 MK  
YzYmg7X8 7gUog7 KX8 N? P@Y’%M
^7Y’SK S•8a RdOKZ Y
A %"/0.AD+7
$MK YoSnX8 g<@ MK X@d \ ;
9S] MK 79 |Ys gs ` P@5LX8 7
• YVS=OKZ7SL$;9S] MK oV
P9MYs gsOKZpm LnSL75gym5=OKZ
@95=Y’

III. Quy trình xây dựng chiến lược kinh doanh .
1. Sơ đồ quy trình.
,n Ln!?SK rV6u;KZNa78
S5SMWY8n P@!@?YU@SK rSn=
mSn9MSnY8?r R5SMg<!@?YmSTZ= M
SK rPm8 _ 7!@?Y Ln•YY=
S5:X!@ P@U‹Y8uzSOK< P@ M
K mzNSKR@
'9U:V9!W MK X!@ LnSK ;5 8 
L{;^@RST@
  !"#$%&'(
9

;E99AF*+,-.%"/0.$,).
‹8 SOs aX!@
CV  z   ;  KZ  X  !@
}Na7g7Na!@?Y•
‹V9!W 8 YKR8 MK 
EW@ o 8 YKR8 MK
(Nguồn: tổng hợp từ
giáo trình QTCL và bài giảng KHQL I _ PGS.TS Nguyễn Thị Ngọc Huyền)
 ‹8 SOs aX!@4s Sz  P@:8 SOs a7 9n
L@_?g7SOK< P@!@?Y7rr 8 sn L
nSKZSK XM^=S5ZX•{=g7!7=
 CVz ;KZQ@XSlU75?6s a
mSn7M7SnS=SK rs aSL 8 7^fM7
YVz r8 S5uNa7};KZNa7•S88W
W 5N5 P@!@?YSn LSK 5N_ @]n= Rd
  !"#$%&'(
] _ W ? MK

V

g? NMSK rZ Rg78 _  P@Um‚!s
SK Z Rg7= M qK8SK  8 6S!o@Sn LnS=
SK s aSlSK@@
 ‹V9!WYKR8 MK SK !W@a dd]XM 8
S88m:‘ 8 Sn=m9Mg7Z R8 _ ug? YVz 
;KZX!@g75N5!@?Y
 EW@ oYKR8 MK ug? :V9!W 8 YKR8
MK  x@‡W@ o5YKR86KmYyYS6
g<SkX?Na!@?Yg7:MY8n P@;KZ?
=,V9 z7NK< ^@om@z ^9MSOSMW7
; P@ MK 
 ] _ W ? MK 7^8U78= R ] _
mSk |g7Y 8 XM= 7S5‚SN 8 9M6T
W  W7 ; P@ MK 
2. Nội dung quy trình chiến lược kinh doanh.
:9G@.=7H.$,)
 4s a7r7^ Ln:8 SO7] _ m!@
?Y  U  8   S= SK  X   S] :_ ` U  g7 :_ =  P@
U>? :8 SOSx 8 s a Lf~@^@oS6g<W
7 ; P@] _ m!@?Y>Ug9mYN{S`g? SOU
`Ug7:_= MK T<:8 SO 8 s a sn P@
!@?Y
`U MK 7rUKR@7!@?Y
K<<
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SnW ?9aN6`U.L759aN6 L8OV!7gks
Sz mxYYVN?SK  ;979g< ;9X8 m@9 bo7 Mf
X!@mr9a{ X!@m7k P@ ;9

4s a MK 7r @XMgkXM^7!@?Y `
S=SK =5ZSnSOKR@1SLm9a `s a
Y Lz8 _ mzXm LnSKZmYyYmYfg7†
  !"#$%&'(
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7$8 s aYSK@@SK r |!v snmSTZY=
SkX? ] _ SPS5g? z _g<r@9S]
P@;KZ,k79m L~@75X:9@@9S]u;KZ
Na7• NaU] _ Y@9S] 8 s a!7=g7
{= P@U*?6s aY Lz^8m 8 s a
{=YSN‚S= 8 s a!7= P@ MK g7z 
Y?^g7 MK  >? W ? 8 s a{= `
SK S=N6  MK ]nm‚S=< 8 s a RN
!7=m_=g7`U P@!@?Y
::I+B.74A/J$,).
 CVz ;KZX!@7^8U7 8 7 MK
M7Xn@m::‘ 8 V6;KZX8 @};KZ
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m7YVY6•g7:8 SO 8  R5g76S!o@S6g<!@?Y
P@o,TZYVz ;KZ bxY  8 7= SO
MK Y8S8SK ;KZ@9:MgS5mY8n P@
L‚!sSK  R5g77 PSK 6S!o@5 8  L?
^1g9mXYVz ;KZX!@KZ @7k Y
S5QWKR8 r@ 8  YS5;KZSK o@RST@
  !"#$%&'(
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
;E9:@..2K.74A/J$,)
(Nguồn : Giáo trình quản trị chiến lược tr 51)

::9L4A/J<M74
$8 V6 P9M5 ;KZg~;N@TIM6XMg~
;m9M6 zOY8Ym9M6gL@:l5m9M6X@o  ;
?g79M65 ;KZ^6 M
$8 V6XMg~;K6 S5KdXMmYNU
^VS`KZm?=Y8m??YmlmWNMS5aO
KZ _X8t'8UYVz Sg7::‘WNMS] P@
u9M6g78 S5 P@L<7Y’7@a _><\
7Y’W8 S5 P@\V6 LnX8 @>zK
y78 S5 P@KdXM @mKZU‡= 
WY8n P@ 8 7kXML mKr7
Y’ YY= LS• SnXYa `gkr
Y’SL=S>7Kg9S6g<r7Y’_ Y
  !"#$%&'(

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KW Y’UKdXM 7== LnV9@XLX
WY8n P@7
$8 V6 zOY8YKUU zO:l5m?6
Y8Yg7 z8  P@7K< % LSK ;KZ zO:l
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S`KY8n P@ 8  PnkXMmx S’9XMY8n
$8 V6 P9MY8W@9S] zOM<7 8 ^@
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Y8Np 8 ?YK< aS@YKRg7YKR^9M 8

Vv RN P@M< qK P@uXgW 
$8 V6798 S5z  W @9a W SM=S5X!@
P@ 8 !@?Y P@u^6 @g7 P@K< @L m9a
:K<8 S5 P@ xSM=S5X!@ P@u!@
?Y=X;6@
%; |@9S] zO P@M<7@9 W@9S]n M
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$M@ qKdSM=S5XM P@ 8 !@?Y
La^@m_ S58 S5 P@@•5 g7^9;g7Z@ P@
5  M@
$8 V6gkX@o  ;?KUS5X@o  ;?m
XMY  ;?< P@SK< ><WKd=‡
P@ ;?<  8 7g7Y’mWY8n P@ ;?
Ln7@9S] R : P@57mW@SZ P@7<
56KZYWMN5 P@X@o  ;? q7
Kd<WT= P@ 575kXM LSK @NO
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  !"#$%&'(
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S]=R
$8 9M6gL@:l5K^9;!V6m R m?!V6m
rYs Y^8 P@ugyg7S• Sna!y P@!V K
><NX•!@?Y7g? {N{rS• SnSLSk Lf~@
^@o$LnSK X8 7 P@U<xY !@

?Y8SK r]• N=X;S8mW ?V
Y7 ;g7OKZ<
$8 V6XM Lg@”b^@og7Kd7S`SM
=S;X!@ P@!@?Y$8 V6XMKd=
SM=S5X!@ P@!@?Y7=8Y8n P@
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.MkXM^6 !V L6 S5Y8n @‡8 S;W MYSM
`Y’ P@KZa!yg7:K< z7 `m_@7
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MYSMWY8n P@ 8 !@?Y
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K@]SO><rX8 7Kg9^9kW S7Y8 P@
o< zg“M7pYW 7o†9@  8 !@?Y q<
?"$!8%1!V7.L 8 X8 7W• L
P@Y’@9M45XY’@9M7• LmX8 7 L
kW@ oSnp@L ` P@“mXSL^9kS7Y8 P@
  !"#$%&'(



o<KZYSL_  =@7oV9@<mg7K =
X7Y’@9M7zmX8 7 LzW@ oRm_  =@
7oV9@YR
 Áp lực từ phía nhà cung cấp
$q6Kg? YVz _ ‘Y =@uYz@X8 7m
T6  P@8YW  =@uYz@7  Y q7^9kW S7
Y8.KauXz@ =W8 S5 P@r9M6 LXM^7
K =g<XM^YVz Y` =@uYz@X8 7
.M^9;KRS6 P@7  Yg<!@?Y7<XSL
^9kW S7Y8 P@7  Y<m_ ‘Y =@7oV9@
 8 !@?Y7<KRWX7X@9Mr
Y’7o  Y7zm Yz 9nS]7  Ycr Yz
7!@?YYNp@Sn LSK 7  Y<m 7<XSL
^9kW S7Y8 P@7  Yg7 _ ‘Y =@uo7<
 Cạnh tranh từ sản phẩm thay thế
QY’@9M7 8 Y’ P@ 8 !@?Y7
X8 K LXp@L W5 ` P@X8 7g<
8 Y’ P@7
"YW  =@uYz@Y’@9MSK S88 7
X8 @.L bSK S88756no@S6g< 8 !@?Y
Ndg? !WN8gkY’@9MKZXLX,• N? LX
8 !@?YSL!?SK rY’@9MSLKL
= LSK KMgk K8 g<Y’ P@7U8YW
7LV9@ 7=R
 Cạnh tranh từ đối thủ tiềm ẩn
,6Pk’7r!@?Y? K@ L•7
KKR@‡@@g77"YW  =@u 8 S6P
k’7=@99M  _g7r9M6@
?2"1?.2,W.457S@@S=
  !"#$%&'(


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KdmSkSL_@•k R5g7ngo WY8n P@
!@?Yg“M9 R:?r!@?Y<a
?".@.A).!X.LSK n7rd
=75!@?Y•YYX6@@g7577
SL7 SL Ln7rd=gk•X€mKR=• 7
z7  7 @ _pW@Y P@!@?Y<7XL
XRm8YW  =@uS6Pk’‡:6
?C"1-!$@..@.,)A)
kKZY5!@?Y<@@g77•YYWY8
X8=‡ P@ 8 !@?Y?=7mWYX8SL
S!o@kSMXT= P@!@?Y<79$zgUg9M
WYX8 P@ 8 !@?Y7 7=U9 RS6
•g< 8 S6Pk’Sm_ ‘Y =@ q
::>I+B.74A/JCA),)
CVz ;KZNa!@?YxY 7^O
NMSK Sn= qKSn9M?= P@!@?Y
,n=7Sn7!@?Y76RS6Pm=aM 
!@?Y,n9M7K •= Mm `X{ Ys Sn!@
?Y LnSKRS`g<;KZ =@
,n LnSKRS`g<;KZ =@5 8 ?^m y
g<WNMZ Rg78 _ m!@?YYKZ:9aYV
z SnNMSK rSn=mSn9M P@U>? YVz 
79!W@a^8UYVz UU7 zmXM^=S5
:X!@mg7RST \8O
2.2.3.1. Đánh giá khái quát tình hình tài chính .
CVz S88UU7 z7^8U::‘mSOgk
UU7 z P@!@?Y,L z7r; RN
Sn 8 7^ONMSK UU7 z P@!@?Y LSPX

@9X;•
  !"#$%&'(
9

,nS88SK X8^8UU7 zmK< M `8
]Tg6S`Kg< 6Sn9SK ^9;Tg67
!@?YS@Š!sX• qKX9S5g6 P@
!@?Y
,nM7 8 =S5S88YVz 7 z P@!@
?Ym 8 7YVz KZŠ!s 8  |aK?67m?
6X@8X{=m?6X@8@
m?6aTg6 Pdrmg6=S5`
2.2.3.2. Phân tích kết quả kinh doanh.
* Phân tích doanh số và thị phần .
1@6N8 L`^@o MK m!@6 L~@7
Y’7!@?Y q_Slg779 7SK X8 7 Y
g7!SLOY` P@!@?Y qaOY`
Z@ _p!@?YS@SSxK<g7 Lk R5d
@ U=SkX? !@?YW ??_MX?!
^9;} 9@•g7?_X?}:Y  g•.K
=M!@6~@7Y’7!@?Y  Y K@S8Y
_SK  ` P@X8 7g7 bT=r= M,L7Sn
9M P@!@?Yg7 `U@N?Y8Yr?SnX{ Ys L
•Khả năng sinh lợi.
4s a7S` P@\!@?YX@@g7=S5
:X!@7XSK u zr=S5
X!@SL,n9SK 5 8  z:8 W ==S5
P@!@?Ym 8 7YVz KZŠ!sr |a@
 Y8W a?r@SK u
=S5X!@g<]!@

Tỷ suất lợi nhuận = ( lợi nhuận/doanh thu)*10
ag6 |a79 9 _5STg6Np
g7S`KU@5 X•X!@SK N@a$|
  !"#$%&'(
V

a79 z7 RdSnS88?^X!@ P@ 8 !@?Y
L^9;:X8 @
Tỷ suất lợi trên vốn = (lợi nhuận/ tổng vốn sản xuất)*100
- a87 |a79Y8?^X
Mzg7 Yz:
Tỷ suất lợi nhuận trên giá thành = ( lợi nhuận/ giá thành sản
xuất)*100.
 Y’Y8?7!@?Y
SK X:@SRgOY’
Tỷ suất lợi nhuận sản phẩm = (giá thành sản phẩm - giá thành sản
xuất)*100
Giá thành sản xuất
2.2.3.3. Phân tích chuỗi giá trị.
/8OY’ P@5!@?YSK :8 SO!W@a_
!@7L@7!@?YSK ,k79m |S=SK X
8OY’= @R YzSn=@K8OSL$zgUg9m
Sn=SK M =@m!@?YYM7 8 =
S5=@8O
  !"#$%&'(
8

;E9Y;E.Z@A=A),)
$8 $Rd=` P@ ;9/8
='OTVW O

S5C8n ;?@
N]$_
$8 Q$4@X/8
=_:_–N8O
RS`S`@7@
Ng7
(Nguồn : Khoa học quản lý I tr360)
$\8OT@Y` RN
@.)3K.B
—>? :=@8OY’$_ :=
S5X!@7^8UNMS]S`g7778!O gs,6
g<`M 8 7m Yz:Sn=@78g7!O gs M
?<mgUg9 _ :KZSK  7gqXz =@
MK  P@ ;9.r^9MSO P9Ma^@SM _ 
:7^9MSOgk^9U:m^9MSOgk9S5W
:m^9MSOgk KY’
—*=S5@Xg7g? SK@7SMKZa!y qK
!O gs@N87
*=S5@X LnSK  K5^8U:8 SOm!W
N8mMYg7ll 8  ` P@KZa!yS6g<Y’
  !"#$%&'(


@9!O gs>? YVz =S5@XN@T 8 5!YV
z X8 7ma _OKZm@g7N878
CVz X8 77g? a _g7S88 `m6
P@KZasca^@SM=S5 P@ ;9.a _O
KZ7g? Ym ‘Yg7YVz 5 8  L?6 8 !r
?gkg? N878@9!O gs;^@g? a _OKZ
;9 LnY8?@rSn=g7Sn9M 6*=

S5a _OKZ7^@ogU=S5a _OKZ
\   8  _ X!@ ;9
*=S5@7‚SN 8 TW  `M =
S5:• !O gs*=S579N@Tg? S88 8 7
YVYVY6 LX@9MSnW@ o@7YVY66
4_ S57 ; P@ MK =Ys5 <g7XN8
Y’@9!O gs P@ ;9>? N87=Ys5 <g7 8 =
S5@XK^ 8m9nN87mXaYVY67m^
fW KN87
—*=S5 _S`g7N@T 8 =S5a^@SM
MYmTXmYVY6 8 S`g7 P@Y’K^f9a
g?mKXg7^fTXmYXM=   8 YKR?g7
 7  Y$_ ^f9ag?SK  7
YKRY8Y^fX@o mLS@d75=S579 7
^@odk ;9dgUL‡xY ;9=SK Mgk 
YzY,6g<5 ;9NUm=S5~gW :m
Yzgk9ag?g7g 9nKZ M<J˜!@
as781g9^f9ag?5 8  L?^
LnSK Kk•‚!WrSnS`Kg789
L MNO
—*=S5 _S`@7 8 =S5a^@SMm
Krg7YVY6 8 Y’m!O gsSMX8 7.LN@T
  !"#$%&'(
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